From Susan Breslow Sardone,
Your Guide to Honeymoons / Romantic Travel.
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The European Plan, sometimes abbreviated as EP in hotel listings, indicates that the quoted rate is strictly for lodging and does not include any meals. All food provided by the hotel is billed separately. Taxes and tips are usually additional as well.

Some hotels offer guests the option of being on the American Plan, a Modified American Plan, or the European Plan. The advantage of the European Plan is that it encourages guests to try a variety of restaurant experiences, and they can often save money by eating at establishments that charge less than the hotel dining room.